Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 314 - TAXES IMPOSED UPON OR MEASURED BY NET INCOMETAXATION OF PARTNERSHIPS AND S CORPORATIONS
S CORPORATIONS
Section 314.764 - Treatment of distributions by S corporation

ORS § 314.764

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Current through 2024 Regular Session legislation effective April 17, 2024
Section 314.764 - Treatment of distributions by S corporation

A distribution of property made by an S corporation with respect to its stock shall be treated in the manner provided under section 1368 of the Internal Revenue Code, subject to modifications, additions and subtractions under ORS chapter 316, 317 or 318.

ORS 314.764

Formerly 314.736